[Federal Register Volume 65, Number 138 (Tuesday, July 18, 2000)]
[Rules and Regulations]
[Pages 44437-44438]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-18116]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 8892]
RIN 1545-AR97


TeleFile Voice Signature Test

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Removal of temporary regulations.

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SUMMARY: This document removes temporary regulations that provide that 
an individual Federal income tax return completed as part of the 
Telefile Voice Signature test will be treated as a return that is 
signed, authenticated, verified and filed by the taxpayer as required 
by the Internal Revenue Code. The temporary regulations were published 
in the Federal Register on December 27, 1993. Because the temporary 
regulations applied only to 1992 and 1993 calendar year returns, the 
IRS is removing them.

EFFECTIVE DATE: These regulations are effective July 18, 2000.

FOR FURTHER INFORMATION CONTACT: Beverly A. Baughman (202) 622-4940 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    On December 27, 1993, the IRS issued temporary regulations (TD 
8510) in the Federal Register (58 FR 68295) under sections 6012, 6061, 
and 6065 relating to the TeleFile Voice Signature test. Because the 
temporary regulations applied only to 1992 and 1993 calendar year 
returns, the IRS has decided to remove them. Therefore, temporary 
regulations Secs. 1.6012-7T, 1.6061-2T, and 1.6065-2T are being 
removed.
    On December 27, 1993, the IRS also issued a notice of proposed 
rulemaking (58 FR 68335) under sections 6012, 6061, and 6065. Although 
written comments and requests for a public hearing were solicited, no 
written or oral comments were received and no public hearing was 
requested or held. This notice of proposed rulemaking is being 
withdrawn in a separate document.

Explanation of Provisions

    Under sections 6012, 6061, and 6065 of the Internal Revenue Code, 
each individual with gross income in excess of a specified amount must 
file an annual income tax return that (i) is signed in accordance with 
prescribed forms and instructions and, (ii) except as otherwise 
provided by the Service, contains (or is verified by) a written 
declaration that the return is made under penalties of perjury.
    The temporary regulations provide rules to facilitate the 
implementation of the Telefile Voice Signature test. Generally, 
pursuant to the temporary regulations a taxpayer's individual income 
tax return will be treated as having been properly filed if the 
taxpayer is eligible to participate in the Telefile Voice Signature 
test and, pursuant to the instructions from the Telefile system 
interactive voice computer, provides the requested information and the 
voice signature during the telephonic filing season.
    The Telefile Voice Signature test occurred during the 1993 and 1994 
filing seasons. Since that time the Service has published final 
regulations generally authorizing alternative signature methods. See 
Sec. 301.6061-1. Accordingly, the regulations relating to

[[Page 44438]]

the Telefile Voice Signature test are being removed.

Drafting Information

    The principal author of these regulations is Beverly A. Baughman of 
the Office of Assistant Chief Counsel (Income Tax and Accounting), IRS. 
However, personnel from other offices of the Internal Revenue Service 
and Treasury Department participated in their development.

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 602

    Reporting and recordkeeping requirements.

Removal of Temporary Regulations

PART 1--INCOME TAXES

    Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec. 1.6012-7T  [Removed]

    Par. 2. Section 1.6012-7T is removed.


Sec. 1.6061-2T  [Removed]

    Par. 3. Section 1.6061-2T is removed.


Sec. 1.6065-2T  [Removed]

    Par. 4. Section 1.6065-2T is removed.

PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

    Par. 5. The authority citation for part 602 continues to read as 
follows:

    Authority: 26 U.S.C. 7805 *  *  *


    Par. 6. Section 602.101(c) is amended by removing the following 
entries in the table:


Sec. 602.101  OMB Control numbers.

* * * * *
    (c) *  *  *

 
 
                      *        *        *        *
1.6012-7T..................................................    1545-1348
1.6061-2T..................................................    1545-1348
 
                      *        *        *        *
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Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
    Approved: June 30, 2000.
Jonathan Talisman,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 00-18116 Filed 7-17-00; 8:45 am]
BILLING CODE 4830-01-P